Martin Luther's 95 Theses; in English and Latin
39. It is most difficult, even for the very keenest theologians, at one and the same time to commend to the people the abundance of pardons and [the need of] true contrition.
40. True contrition seeks and loves penalties, but liberal pardons only relax penalties and cause them to be hated, or at least, furnish an occasion [for hating them].
41. Apostolic pardons are to be preached with caution, lest the people may falsely think them preferable to other good works of love.
42. Christians are to be taught that the pope does not intend the buying of pardons to be compared in any way to works of mercy.
43. Christians are to be taught that he who gives to the poor or lends to the needy does a better work than buying pardons;
44. Because love grows by works of love, and man becomes better; but by pardons man does not grow better, only more free from penalty.